03/11/2026
GST Rule 14B Is Now Operational: Important Update for Online Goods Sellers.
Effective November 1, 2026, eligible businesses can apply for GST registration in another state without maintaining their own office there, using an approved e-commerce operator's warehouse.
Key conditions:
• Eligible active home-state GSTIN under the same PAN
• No physical presence or regular registration in the target state
• Goods supplied exclusively through qualifying ECOs
• ₹2.5 lakh monthly ceiling on specified output-tax liability, not sales turnover
• Mandatory operator consent and applicable verification
This is a useful development for businesses considering interstate fulfilment through e-commerce platforms.
Source: GSTN Advisory 682 and Ministry of Finance FAQ.
https://edutaxtuber.com/gst/news-gst/gst-rule-14b-warehouse-registration-2026/
GST Rule 14B lets eligible online sellers register in another state using an ECO warehouse. Check eligibility, ₹2.5 lakh tax limit and steps.
